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Kajian Ekonomi dan Akuntansi Terapan
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30468736     EISSN : 30469414     DOI : 10.61132
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
Kajian Ekonomi dan Akuntansi Terapan (KEAT) merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Maret, Juni, September, dan Desember. Misi Kajian Ekonomi dan Akuntansi Terapan (KEAT) adalah untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi,Ilmu Perpajakan dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi mengenai hasil penelitian terbaru yang telah dilakukan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 143 Documents
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Analisis Harga, Inovasi, dan Kualitas Layanan Aplikasi Maxim Terhadap Keputusan Konsumen Vitha Audya Putri; Nurbaiti Nurbaiti; Ayu Nursari
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 1 (2026): Maret: Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v3i1.2182

Abstract

This study was conducted with the aim of identifying and analyzing the influence of price, innovation, and service quality variables on consumer decisions in using the Maxim online transportation service. The background of this research is the increasing competition in the online transportation industry in Indonesia, which encourages companies to continuously improve their marketing strategies to attract and retain customers. As one of the rapidly growing online transportation service providers, Maxim needs to understand the factors that influence consumer decisions in order to compete effectively. The method used in this research is a quantitative approach, with data collected through questionnaires distributed to 134 respondents who are active users of Maxim's transportation services. The data collected were analyzed using multiple linear regression to examine the effect of each independent variable (price, innovation, and service quality) on the dependent variable (consumer decision). Validity and reliability tests were also conducted to ensure the research instrument was appropriate for use.The results of the study show that all three independent variables—price, innovation, and service quality—have a positive and significant effect on consumer decisions. This means that the more competitive the price offered, the higher the level of innovation provided, and the better the perceived service quality, the more likely consumers are to choose and continue using the Maxim online transportation service.These findings provide practical implications for Maxim’s management in designing more targeted marketing strategies and service improvements, as well as strengthening the company’s position in facing market competition.
Analisis Rata-Rata Lama Sekolah, Angka Partisipasi Kasar Sekolah Menengah Atas dan Upah Minimum Provinsi Terhadap Tingkat Pengangguran Terbuka di Provinsi Maluku Wicky Aulele; Yerimias Manuhutu; Izaac Tonny Matitaputty; Sondang Siahaan
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 1 (2026): Maret: Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v3i1.2189

Abstract

This research is motivated by the problem of the open unemployment rate in Maluku Province which is still fluctuating, where the influence of human capital indicators such as the Average Years of Schooling and the Gross Enrollment Rate of Senior High Schools as well as economic policies such as the Provincial Minimum Wage often show results inconsistent with theory, thus requiring further empirical studies to determine their influence in the region. The purpose of this study is to analyze and determine the partial and simultaneous effects of the average years of schooling, the gross enrollment rate of senior high schools, and the provincial minimum wage on the open unemployment rate in Maluku Province. The method used is quantitative with secondary data in the form of time series from 2015 to 2024 sourced from the Central Statistics Agency (BPS) of Maluku Province, and analyzed using multiple linear regression techniques. The results show that the average years of schooling have a negative and significant effect, while the gross enrollment rate of senior high schools and the provincial minimum wage each have a positive insignificant and negative insignificant effect on the open unemployment rate. Simultaneously, the three variables also have no significant effect. The implications of these findings confirm that increasing the average length of schooling is a key factor in reducing unemployment, but policies related to minimum wages and high school participation need to be reviewed and combined with other policies to be more effective in addressing unemployment in Maluku Province.  
Analisis Penerapan Konsep Asuransi Syariah pada Produk Amanah Card di Amanah Takaful Banten Davis Gufron; Mumu Zainal Mutaqin; Siti Yumsinah
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 1 (2026): Maret: Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v3i1.2193

Abstract

This study discusses the implementation of the concept of Islamic insurance in the Amanah Card product at Amanah Takaful Banten. In Indonesia, there are various economic activities such as trade, savings and loans, and Islamic financial institutions. Currently, the insurance sector is growing rapidly in Indonesia. There are two types of insurance in Indonesia, namely Islamic insurance and conventional insurance. However, conventional insurance poses concerns for Muslims due to the presence of elements such as riba (interest), gharar (uncertainty), and maysir (gambling). Therefore, Islamic insurance emerges as a risk protection system that prioritizes Sharia principles. The objectives of this study are: (1) to identify the concept of the Amanah Card product at Amanah Takaful Banten, (2) to examine the implementation of Islamic insurance principles in the Amanah Card product, and (3) to analyze how Amanah Takaful Banten improves the accessibility of the Amanah Card product. This research employs a qualitative approach using a field study method (direct observation in the field). Data were collected through interviews with informants, as well as observation and documentation methods. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. Relevant literature includes theories on insurance, Amanah Card, and zakat management institutions, as well as previous studies that examine the implementation of Islamic insurance concepts in insurance products such as Amanah Card. The results show that the Amanah Card product is categorized as a microinsurance product. It implements Islamic insurance principles, including the use of contracts (akad) and management practices that comply with Sharia principles and do not violate existing regulations. The Amanah Card product can be accessed offline through registration with Duta MT Bertaawun and online through social media and the Amanah Takaful website. In conclusion, the Amanah Card product is considered compliant both from a Sharia perspective and regulatory standards.
Pengaruh Kualitas Pelayanan dan Kepercayaan Pelanggan terhadap Minat Membeli Ulang pada Restoran Ayam Square Signature Cabang Epicentrum Mall di Kota Mataram Meuthia Nandika Syahbudin; Hilmiati Hilmiati
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 2 (2026): Juni: Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v3i2.2269

Abstract

This study aims to analyze the influence of Service Quality and Customer Trust on Repurchase Intention at Ayam Square Signature Restaurant in Mataram City. The research method used was a quantitative approach with a survey technique. The sample consisted of 100 respondents selected using purposive sampling with the criteria of having purchased at least once within the last six months. Data were collected directly through questionnaires using Google Forms. Data analysis was conducted using multiple linear regression, t-test, and F-test with the assistance of SPSS version 29. The results showed that Service Quality had a positive and significant effect on Repurchase Intention. This was proven by the t-value 9.493 > t-table value of 1.985, and a significance level of 0.001< 0.05. In addition, Customer Trust also had a positive and significant effect on Repurchase Intention, with a t-value 9.117 > t-table value 1.985 and a significance level of 0.001<0.05. Based on the simultaneous test results, the significance value was 0.001<0.05 and the F-value was 85.161 > F-table value of 3.090. This indicates that Service Quality and Customer Trust simultaneously had a significant effect on Repurchase Intention at Ayam Square Signature Restaurant in Mataram City.
Implications of Tourism Industry Competitiveness on Culinary Industry Revenue and Digital Transactions in ASEAN Countries Fransiskus Handoko; Heru Subiyantoro; Pudji Astuty
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 2 (2026): Juni: Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v3i2.2289

Abstract

The tourism industry serves as a key economic driver across ASEAN countries, yet its broader economic implications beyond direct sectoral contributions remain underexplored. As the region continues its post-pandemic recovery from 2019 to 2024, understanding how tourism competitiveness stimulates related sectors such as the culinary industry and digital economy has become increasingly important for integrated development strategies. This study aims to analyze the implications of tourism industry competitiveness on culinary industry revenue and digital transactions in ASEAN countries. The research employs a quantitative approach using panel data regression analysis. The sample covers 10 ASEAN member countries observed annually from 2019 to 2024, with data sourced from the World Economic Forum's Travel & Tourism Development Index (TTDI), international organizations, and national statistical agencies. The results of the panel data regression indicate that tourism industry competitiveness has a significant and positive effect on both culinary industry revenue and digital transactions across ASEAN countries. These findings suggest that enhanced tourism competitiveness reflected in improved infrastructure, effective policies, and favorable business conditions generates substantial spillover effects that benefit the culinary sector through increased tourist spending on local cuisine, while simultaneously accelerating digital transaction adoption as tourists increasingly utilize online booking platforms, cashless payments, and digital services throughout their travel experiences. The study underscores the strategic role of tourism competitiveness as a catalyst for broader economic transformation, highlighting the importance of integrated policies that leverage tourism growth to strengthen related industries and accelerate digitalization across the ASEAN region.
The Impact of Foreign Debt on Economic Growth in Developing Countries Ary Andrian; Mohamad Halilintar
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 2 (2026): Juni: Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v3i2.2290

Abstract

This study examines the relationship between external debt and economic growth in developing countries, focusing on six ASEAN countries during the period 2015–2024. Developing countries often face limited domestic savings and foreign exchange constraints, which encourage them to rely on external debt as a source of development financing. This research aims to test the validity of the dual gap model and the debt overhang hypothesis in explaining the impact of external debt on economic growth. The study employs panel data regression analysis using the Random Effects Model (REM). The variables analyzed include external debt, exports, labor force, inflation, and economic growth. The findings reveal that external debt has a non-linear relationship with economic growth. External debt contributes positively to economic growth when maintained below a certain threshold, estimated at approximately 50% of GDP. However, once external debt exceeds this threshold, its impact becomes negative and hinders economic growth, supporting the debt overhang hypothesis. In addition, exports and labor force are found to have positive and statistically significant effects on economic growth, while inflation negatively affects economic performance. These findings indicate that external debt can be an effective instrument for promoting economic growth if managed productively and sustainably. The study provides important policy implications for developing countries, particularly ASEAN economies, emphasizing the need for prudent debt management policies, efficient allocation of borrowed funds, and macroeconomic stability to optimize the benefits of external debt while minimizing the risks of excessive debt burdens and financial instability.
Analisis Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah Pemerintah Kota Depok 2021-2024 Alifia Rahmawati; Muhamad Raihan; Rifky Syah Rezkty Lubis; Siti Syilva Fadia; Zahwa Khairunnisa Asywaq
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 2 (2026): Juni: Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v3i2.2301

Abstract

This study aims to analyze the financial performance of the Depok City Government based on the Budget Realization Reports (Laporan Realisasi Anggaran/LRA) for the 2021–2024 period. The analysis focuses on evaluating the government's ability to manage Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) and regional expenditures through the measurement of effectiveness and efficiency ratios. Sound regional financial management is an essential element in achieving good governance, transparency, accountability, and sustainable public service delivery. Therefore, assessing the realization of revenue and expenditure budgets is important to determine the extent to which financial targets have been achieved and resources have been utilized efficiently. This research employed a quantitative descriptive method using secondary data obtained from the Budget Realization Reports of the Depok City Government for the period 2021–2024. The data were analyzed using effectiveness and efficiency ratios and interpreted based on regional financial performance assessment criteria. The findings indicate that the effectiveness ratio improved significantly, increasing from 85% in 2021 (fairly effective) to 106% in 2022, 100% in 2023, and 107% in 2024 (highly effective). Meanwhile, the efficiency ratios were 96%, 98%, 104%, and 98%, respectively. These results suggest that regional expenditure management was generally quite efficient, although an inefficient condition occurred in 2023 when expenditure realization exceeded revenue realization. Overall, the financial performance of the Depok City Government demonstrated positive progress in revenue achievement and expenditure management throughout the study period.
Analisis Komprehensif Rasio Profitabilitas dan Rasio Aktivitas dalam Mengukur Kinerja Keuangan PT. Indofood Sukses Makmur TBK Periode 2019-2024 Ahdzwa Seftia Wibowo; Lisa Solihati; Rudi Sanjaya; Risna Risna; Mirza Linda Aprilyanto
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 2 (2026): Juni: Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v3i2.2340

Abstract

This study is motivated by the importance of financial performance analysis in the food and beverage industry, which plays a strategic role in the Indonesian economy, particularly amid global economic dynamics during the 2019–2024 period. The objective of this study is to analyze profitability levels, evaluate operational efficiency, and identify financial performance trends of PT Indofood Sukses Makmur Tbk. This research employs a descriptive quantitative approach using secondary data derived from the company’s annual financial statements for the period 2019–2024, obtained from the Indonesia Stock Exchange. The analytical method applied is financial ratio analysis, including profitability ratios (Gross Profit Margin, Net Profit Margin, and Return on Equity) and activity ratios (Total Asset Turnover and Inventory Turnover). The results indicate that the company’s profitability performance is relatively stable, with an average GPM of 32.2%, NPM of 7.1%, and ROE of 12.1%, reflecting its consistent ability to generate profits. From an activity perspective, the average TATO of 0.61 suggests a capital-intensive structure, while an Inventory Turnover of 5.8 times indicates efficient inventory management. Overall, the company demonstrates strong, stable financial performance and adaptability to changing business environments.
Pengaruh Tambahan Penghasilan Pegawai ASN dalam Meningkatkan Kinerja Pegawai: Studi Kasus pada BPPRD Kabupaten Muaro Jambi Tahun 2026 Vera Yusnita; Deby Aisyah Rj Nur; Novi Peramasari
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 2 (2026): Juni: Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v3i2.2345

Abstract

The success of an organization is closely related to the quality of its human resources. In government institutions, Civil Servants (ASN) are expected to perform professionally, competently, and efficiently in delivering public services and achieving organizational objectives. One of the strategies implemented by local governments to enhance employee motivation and performance is the provision of Additional Employee Income (Tambahan Penghasilan Pegawai/TPP). This study aims to analyze the effect of Additional Employee Income (TPP) on employee performance at the Regional Revenue and Retribution Management Agency (BPPRD) of Muaro Jambi Regency. The research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to employees of BPPRD Muaro Jambi Regency and analyzed using SPSS version 22.0. The analytical techniques included validity testing, reliability testing, simple linear regression analysis, and hypothesis testing to examine the relationship between TPP and employee performance. The results indicate that TPP has a positive and significant effect on employee performance. The coefficient of determination shows that TPP contributes 72.3% to employee performance, while the remaining 27.7% is influenced by other factors not examined in this study. These findings suggest that TPP serves as an effective incentive mechanism for improving employee motivation, productivity, and overall performance among civil servants within the organization.
Pengaruh Profitabilitas dan Keputusan Investasi terhadap Harga Saham dengan Mediasi Kebijakan Dividen Perusahaan Energi (Migas dan Batubara) di BEI 2022-2025 Carolina Santyanuari; Sigit Puji Winarko; Andy Kurniawan
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 2 (2026): Juni: Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v3i2.2383

Abstract

This study aims to analyze the effect of return on assets (ROA) and investment decisions (PBV) on stock prices (closing prices) using dividend policy (DPR) as a mediating variable in energy sub-sector companies (oil and gas and coal) listed on the Indonesia Stock Exchange for the period 2022-2025. A quantitative approach was employed using path analysis from the Hayes PROCESS macro in SPSS. The sample was selected using a purposive sampling technique from energy sub-sector companies. The results show that profitability (ROA) has a positive and significant effect on stock prices, and investment decisions (PBV) also have a positive and significant effect on stock prices. Dividend policy (DPR) is shown to have a negative and significant effect on stock prices. In its mediating role, dividend policy is shown to mediate the effect of investment decisions on stock prices, but cannot significantly mediate the effect of profitability on stock prices. These findings emphasize that investors and company management need to pay attention to profitability and the quality of investment decisions as fundamental factors in stock price movements in the energy sector.

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